MINUTES OF THE
	SENATE COMMITTEE ON TAXATION

	Sixty-eighth Session
	January 17, 1995


The Senate Committee on Taxation was called to order by Chairman Sue 
Lowden, at 2:07 p.m., on Tuesday, January 17, 1995, in Room 224 of the 
Legislative Building, Carson City, Nevada. Exhibit A is the Agenda. Exhibit B 
is the Attendance Roster.


COMMITTEE MEMBERS PRESENT:

Senator Sue Lowden, Chairman
Senator Kathy Augustine, Vice Chairman
Senator Ann O'Connell
Senator Dean Rhoads
Senator Randolph Townsend
Senator Jack Regan
Senator Ernie Adler

STAFF MEMBERS PRESENT:

Billie Brinkman, Senate Attache
Lisa Clearwater, Senate Attache
Teri Spraggins, Committee Secretary
Kevin Welsh, Research Analyst

Senator Lowden welcomed everyone to the opening meeting. She stated the 
Senate Committee on Taxation would be having several joint meetings with 
the Assembly for the purpose of expediting the work of the session. She 
explained the first joint meeting has been scheduled for January 26, 1995, in 
Room 119 at 1:30 p.m. She added the agenda for this meeting will be the 
Senate Committee on Taxation giving an overview, not a scheduled work 
session. She continued by saying the January 26, 1995, meeting would be 
teleconferenced to Las Vegas. She stated there would be a joint meeting with 
the Assembly scheduled while the Legislature is in session in Las Vegas for 
the 2 weeks in February concerning the Sales and Use Tax. She expressed 
there is interest in southern Nevada on this issue.


Senator Lowden stressed although the agenda was light for new legislation on 
taxes, the committee would be continuing their analysis of the Interim Tax 
Committee on Exemptions. She discussed possible legislation which the 
committee would be receiving. 

She said the meeting time for the committee would be 2:00 p.m. unless the 
committee has received other notification.

She drew attention to the standing rules (Exhibit C) for the committee. She 
explained they were exactly the same as the standing rules for the last session 
with the exception of page 2, letter L. There was a minor change because 
Mason's Manual has a minor change.

SENATOR TOWNSEND MOVED TO ACCEPT THE RULES. 
SENATOR REGAN SECONDED THE MOTION. 
THE MOTION CARRIED UNANIMOUSLY.
*****

Chairperson Lowden introduced Mr. Kevin Welsh, Research Analyst. Mr. 
Welsh gave an overview of the bill draft requests (Exhibit D) which have been 
received to date and the committee to which they have been assigned. He 
requested the committee review the document and contact him regarding any 
questions they might have. Mr. Welsh answered questions from the 
committee on what the letter and number assigned to the bill draft request 
meant. 

Senator Lowden concluded the meeting by introducing the secretaries who 
were present: Billie Brinkman, Lisa Clearwater and Teri Spraggins.

Mr. Welsh reviewed the agenda for Thursday, January 19, 1995. Scheduled 
for the meeting is a Local Government Comprehensive Fiscal Report by Mary 
Matheus, Fiscal Analysis Division, and the Revenue Reference Manual review 
by Mr. Kevin Welsh, Fiscal Analysis Division. 

Senator Lowden discussed possible future legislation and an upcoming work 
session for the committee.

The committee adjourned at 2:20 p.m.









RESPECTFULLY 
SUBMITTED:



	
Teri J. Spraggins,
Committee Secretary

APPROVED BY:





Senator Sue Lowden, Chairman


DATE: 	

Senate Committee on Taxation
January 17, 1995
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